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Practical Income Manual 2021.

Deduction modalities

The eighteenth transitional provision of the Personal Income Tax Law maintains three of the four types of deduction for investment in housing that until 2012 were regulated by article 68.1 of the aforementioned Law, which are:

  1. Acquisition, construction, rehabilitation and expansion of the habitual residence
  2. Works and installations to adapt the habitual residence for reasons of disability